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Alternatives if proper transport documentation of iC supplies of goods can’t be produced

In case the proper transport documentation of iC supplies of goods acc to Art 45a Council Implementing Regulation (EU) 2018/1912 can’t be made, it is sufficient to meet the conditions acc to Art 42 1 Polish VAT Act (for example: individual interpretation issued by the Head of National Tax Information from 9 July 2020, reference number 0111-KDIB3-3.4012.197.2020.1.MAZ, individual interpretation issued by the Head of National Tax Information from 12th June 2020, reference number 0114-KDIP1-2.4012.117.2020.1.PC

Source sjp.lex.pl

Unofficial translation in English

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